Patience (March/June 2016)

Dear Tutor, I would like to understand why in below question BPP gave the answer that count the whole tutor income of ?14,800 for the TY 2022/23? Shouldn't it only be 14,800 * 4/12 (April 2022 to July 2022)? Thank you, Question: "Patience retired on 31 December 2022, and on that date ceased employment and self-employment. The following information is available in respect of the tax year 2022/23: ............. Self-employment (1) Patience was self-employed as a private tutor. Her trading profit for the year ended 31 July 2022 was £14,800. This figure is after taking account of capital allowances. (2) Patience’s trading profit for the final five-month period of trading from 1 August to 31 December 2022 was £6,900. This figure is before taking account of capital allowances. .......... Required: Calculate Patience’s income tax and capital gains tax liabilities for the tax year 2022-23.